Berikut istilah-istilah sebagai informasi penambah pengetahuan :

A• ACCOUNT = Perkiraan• ACCOUNT RECEIVABLE = Piutang Dagang• ACCOUNT FROM = Bentuk Perkiraan• ACCOUNT NOT CURRENT = Pos-pos yang tidak lancar• ACCOUNT PAYABLE = Hutang Lancar• ACCOUNT PAYABLE LEDGER= Buku besar hutang• ACCOUNT RECEIVABLE STATEMENT= Dartar piutang usaha• Account Payable Subsidiary Ledger = Buku tambahan piutang• ACCOUNTANT = Akuntan• ACCOUNTANT FEE EXPENSE = Biaya akuntan• ACCOUNTANT PUBLIC = Akuntan publik• ACCOUNTING = Akuntasi• ACCOUNTING ASSUMPTION = Asumsi akuntansi• ACCOUNTING CYCLE = Sirklus akuntansi• ACCOUNTING DATA = Data akuntansi• ACCOUNTING DEPARTMENT = Departemen akuntansi• ACCOUNTING EQUATION = Persaman akuntansi• ACCOUNTING INCOME = Laba akuntansi• ACCOUNTING INFORMATION = Informasi akuntansi• ACCOUNTING INSTRUCTION = Intruksi akuntansi• ACCOUNTING MANAGEMENT = Manajement akuntansi• ACCOUNTING METHOD = Metode akuntansi• ACCOUNTING PERIOD = Periode akuntansi• ACCOUNTING PRINCIPLE = Akuntansi dasar• ACCOUNTING PROCEDURE = Prosedur akuntansi• ACCOUNTING RESPONSIBILITY = Akuntansi pertanggung jawaban• ACCOUNTING SYSTEM = Sistem akuntansi• ACCOUNTS INTER COMPANY = Rekening antar perusahan• ACCRUED EXPENSE = Biaya yang akan di bayar• ACCRUED EXPENSE PAYABLE = Beban terhutang• ACCRUED PAYROLL PAYABLE = Utang gaji• ACCRUED INTERS PAYABLE = Bunga terhutang• ACCRUED REVENUE = Pendapatan yang akan diterima• ACCRUED TAX PAYABLE = Hutang pajak• ACCRUED WAGES PAYABLE = Upah terhutang• ACCUMULATED DEPLETION = Akumulasi deplesi• ACCUMULATED DEPRECIATION = Akumulasi penyusutan• ACTUAL AMOUNT = Jumlah sesungguhnya• ACTUAL COST ( arti islilahnya ) Biaya sesungguhnya• ACTUAL FACTORY OVERHEAD = Beban overhead sesungguhnya• ACTUAL LIABILITY=Hutang nyata• ACTUAL PRICE= Harga sesungguhnya

• ACTUAL QUANTITY = Kwalitas sesungguhnya• ADJUSTED BALANCE = Saldo setelah penyesuaian• ADJUSTED TRIAL BALANCE = Neraca saldo penyesuaian• ADJUSTING ENTRIES = Ayat jurnal penyesuaian• ADDITIONAL COST ( istilahnya ) Biaya tambahan• ADVANCE FROM CUSTOMER = Uang muka langganan• ADVANCE ACCOUNTING = Akuntansi lanjutan• ADVERTISING EXPENSE = Biaya iklan• ADVERSE OPINION = Pendapatan tidak wajar• Allowance for inventory decline to market = Cadangan penurunan nilai persediaan• ALLOWANCE METHOD ( artinya ) Metode cadangan• ALLOWANCE ACCOUNT = Perkiraan cadangan• ALLOWANCE FOR BAD DEBT = Cadangan piutang tak tertagih• ALLOWANCE FOR DOUBT FULL ACCOUNT = Cadangan pitang ragu-ragu• ALLOWANCE FOR OVERVALUATION OF BRANCH MERCHANDISE = Cadangan kenaikan harga barang cabang• AMORTIZATION = Penyusutan atas harta tak berwujud• APPLIED FACTORY OVERHEAD COST = Biaya overhead yang dibebankan• ANNUAL REPORT ( istilah ) Laporan tahunan• ASSET ( istilah ) Harta• ASSET APPROACH = Pendekatan aktifa• ASSET ACCOUNT = Perkiranan harta• AUDIT FEE = Pendapatan audit• ASSUME = Asumsi• AUDIT EXPENSE = Biaya audit• AUDIT PROGRAMME = Program pemeriksaan• AUDIT PROCESS = Proses pemeriksaan• AUDIT PLANNING = Rencana pereiksaan• AUDITOR ( islilahnya ) Pemerikasa keuangan• AUDITING = Pemeriksaan keuangan• AVERAGE METHOD = Metode rata-rata

B• BALANCE SHEET ( arti istilahnya ) Neraca• BALANCE PER BANK = Saldo menurut bank• BALANCE PER BOOK = Saldo menurut buku• BALANCE SHEET ACCOUNT = Perkiraan neraca• BALANCE AMOUNT = keseimbangan jumlah• BANK PAYABLE = Hutang bank• BALANCE BEFORE LIQUIDATION = Saldo sebelum likuidasi• BANK RECONCILIATION = Reconsiliasi bank• BANK SERVICE CHARGE = Bedan administrasi bank• BANK STATEMENT = Rekening koran• BIN CARD ( artinya ) Kartu gudang

• BASIC FINANCIAL STATEMENT = Laporan keuangan pokok• BEGINNING BALANCE = Saldo awal• BETTERMENT = Perbaikan• BOOK VALUE = Nilai buku• BOOK VALUE OF ASSET = Nilai buku aktifa• BOOK VALUE PER SHARE = Nilai buku per saham• BRANCH ( istilah akuntansi ) Cabang• BRANCH MERCHANDISE = Barang dagangan cabang• BRANCH PROFIT = Keuntungan cabang• BREAK EVENT = Pulang pokok• BREAK EVEN PIONT = Titik pulang pokok• BREAK EVEN SALES = Penjualan pulang pokok• BUDGET ( arti istilahnya ) Anggaran• BUDGET VARIANCE = Selisih anggaran• BUDGET FLEXIBLE = Anggaran flexsibel• BUDGET FIXED = Anggaran tetap• BUDGET CYCLE = Siklus Anggaran• BUDGET BALANCE SHEET = Anggaran neraca• BY PRODUCT = Produksi sampingan• BUILDING ( istilahnya ) Gedung• BUSINESS ENTITY = Kesatuan usaha

C• CAPITAL ( info intilah ) Modal• CAPITAL STATEMENT = Laporan perubahan modal• CAPITAL STOCK = Modal saham• CASH = Kas• CASH BUDGET = Anggaran kas• CASH COUNT = Perhitungan kas• CASH DISBURSEMENT JOURNAL = Jurnal pengeluaran kas• CASH DISCOUNT = Potongan yang diberikan atas pembayaran tunai• CASH FLOW ( info intilahnya ) Alur kas• CASH FLOW CYCLE = Siklus alur kas• CASH IN BANK = Kas dalam bank/kas di bank• CASH ON HAND = Kas di tangan• CASH IN TRANSIT = Kas dalam perjalanan• CASH PAYMENT JOURNAL = Buku kas pengeluaran• CASH RECEIPT JOURNAL = Buku kas penerimaan• CASH SALES = Penjualan tunai• CLOSING ENTRIES = Ayat jurnal penutup• COST = Biaya• COST ACCOUNTING = Akuntansi biaya• COST OF GOODS AVAIBLE FOR SALES = Harga pokok barang tersedia untuk dijual• COST OF GOODS MANUFACTURED = Harga pokok produksi

• COST OF GOODS SOLD = Harga pokok barang yang di jual (Harga Pokok Penjualan)• CURRENCY = Mata uang• CURRENCY ASSET = Harta lancar• CURRENCY LIABILITIES = Hutang jangka pendek

D• DEBIT NOTE = Nota debet• DEBIT BALANCE = saldo debet• DEDUCTION = Pengurangan• DEFECTIVE GOODS = Produk rusak• DEFERRED GROS PROFIT ON REALIZATION = Laba kotar yang belum direalisasikan• DELIVERY EXPENSE = Biaya pengankutan• DEPOSIT SLIP = Bukti setoran• DEPRECIATION = Penyusutan• DEPRECIATION EXPENSE = Biaya penusutan• DETERMINING DEPRECIATION = Penetapan penyusutan• DIRECT COSTING = Penetapan biaya langsung• DIRECT DEPARTMENT OVERHEAD EXPENSE = Beban/biaya overhead departemen lansung• DIRECT EXPENSE = Biaya langsung• DIRECT LABOR COST BUTGET = Biaya anggaran buruh langsung• DIRECT TAXES = Pajak langsung• DIRECT WRITE OFF = Penghapusan langsung• DISCOUNT = Potngan ( harga )• DISSOLUTION = Pembubaran• DIVIDEND STOCK = Deviden saham• DOUBLE ENTRY SYSTEM = Sistem pembukuan berpasangan• DRAFT ( info ) = Wesel• DUE DATE = Tanggal jatuh tempo

E• EARNED = Pendapatan• EARNING AFTER INTEREST AND TAXES = Pendapatan sesudah bunga dan pajak• EARNING AFTER TAX = Pendapatan sesudah pajak• ECONOMIC LIFE = Umur ekomoni• ECONOMIC ORDER QUANTITY = Jumlah pembelian optimal• EMERGENCY WORKING CAPITAL = Modal kerja darurat• EMPLOYEE EARNING STATEMENT = Laporan gaji karyawan• END OF MONTH TRIAL BALANCE = Daftar saldo akhir bulan• ENDING BALANCE = Saldo akhir• ENDING INVENTORY = Persediaan akhir• ENTERTAIMENT EXPENSE = Biaya entertain• ENTRY = Ayat• EQUIPMENT = Peralatan

• EQUITIES = Kekayaan• EQUITY IH INCOME OF SUBSIDIARY COMPANY = Laba atas anak perusahaan• ESTIMATE VALUE = Nilai taksir• ESTIMATED GROSS PROVIT = Taksiran laba kotor• EVIDENCE = Bukti-bukti• EXCEPT = Pengecualian• EXCESS OF COST OVER BOOK VALUE OF SUBSIDIARY INTEREST = Selisih lebih harga pokok di atas nilai buku• EXCESS VALUE = Nilai lebih• EXCHANGE RATE = Nilai tukar• EXPECTED ACTUAL CAPACITY = Kapasitas yang sesungguhnya di harapkan• EXPECTED RATE OF RETURN = Tingkat pengembalian yang diinginkan• EXPIRED = Kadarluasa• EXPENSE = Biaya• EXTERNAL AUDIT = Pemeriksaan ekternal• EXTRA ORDINARY GAIN = pembelajan yang luar biasa• EXTRA ORDINARY LOSS = Kerugian yang luar biasa• EXTRA ORDINARY REPAIRS = Perbaikan luar biasa• EXTRA ORDINARY RETIREMENT = Penarikan aktiva sebab luar biasa

F• Fiscal Year = Tahun pajak• Fixed asset subsidiary ledge = Buku tambahan harta tetap• Fixed asset turnover = Perputaran harta tetap• Fixed capital asset = Modal kerja tetap• Fixed cast = Biaya tetap• Fixed efficency variance = Penyimpangan effisiensi yang tetap• Fixed factory overhead = Overhead pabrik yang tetap• Flexible budget = Anggaran yang berubah-ubah• Floor = Batasan bawah• Flow of cost = Aliran biaya• Flow of document = Peredaran dokumen• Flow of funds = Aliran dana• Flow of work = Peredaran kerja• Flowchart = Daftar aliran• Fluctualing method = Metode fluktuasi• Fluctuating fund = Dana berubah-ubah• Foot note = Catatan kaki• Forecast balance sheet = Ramalan neraca• Forecast income statement = Taksiran rugi laba• Form = Formulir• Four collumn ccount = Jurnal empat kolom• Fraud = kecurangan• Freight in = Ongkos angkut pembelian

• Freight on material purchasas = Beban angkut pembelian bahan• Freight out = Ongkos angkut penjualan• Funds = Dana• Funds statement = Laporan sumber dan pengunan dana• Furniture & fixture = Peralatan• Fusion = Penggabungan

G• General Accounting = Aukuntansi Umum• General Ledger = Buku besar• General Journal = Jurnal umum• General And Administrative Expense = Biaya umum dan administrasi• General Examination = Pemeriksaan umum• General Assigment = Penegasan umum• Government financial = Keuangan penerintah• Government accunting = Akuntansi pemerintah• Gross Method = Metode Kotor• Gross loss = Rugi kotor• Gross Profit Laba kotor• Gross Profit Analysist = Analisa laba kotor• Gross provfi metho = Metode laba kotor• Gross Profit on sales = Laba kotor atas penjualan• Gross Working Capital = modal kerja kotor• Group Code = Kode kelompok• Go Publik Compony = Perusahan yang menjual saham ke masyarakat

H• Heating and lighting expense = Biaya pemanasan dan penerangan• Hidden Reserves = Cadangan rahasia• Historical cost Accounting = Harga perolehan historis• Historical cost = Biaya Historis• Home office = kantor pusat• Horizon Analyst = Analisa mendatar• Human Resource Accounting = Akuntansi sumber daya manusia

I• Income = laba• Income After Tax = Laba sesudah pajak• Income From Joint Venture = Laba usaha patungan• Income From Operation = Laba usaha• Income Sharing Agreement = Persetujuan penbagian laba• Income Statement = Laporan rugi laba

• Income Statement Account = Pendekatan laba rugi• Income Summary = iktiar rugi laba• Incremental cost = Biaya tambahan• Independent Auditor Report = Laporan pemeriksaan bebas• Indirect Expense = Biaya tak langsung• Indirect Departemental Expense = Biaya departemen tak langung• Indirect factory cost = Biaya pabrik tak langsung• Indirect Labor = Tenaga kerja tak langsung• Inderect Material = Bahan baku tak langsung• Indirect Operatiing Expense = Biaya usaha tak langsung• Individual Priprietorship = perusahan perorangan• Inflation = Inflansi• Information = informasi• Information System = Sistem informasi• Initial Inventory = Persediaan awal• Initial Audit = Pemeriksaan awal/pertama kali• Input Tax = Pajak masukan• Installation Cost = Biaya instalasi atau pemasangan• Installment = Angguran atau cicilan• Installment Contract Receivable = Piutang penjualan cicilan• Installment Method = Metode cicilan• Installment Payable = Hutang cicilan• Installment Term Debt = Utang jangka menengah• Insurance Expense General = Biaya asuransi unum• Insurance expense selling = Biaya asuransi penjualan• Intagible Asset = Aktiva tak berwujud• Intangible Fixed Assets = Aktiva tetap tak berwujud• Intercompany Loans = Pinjaman antar perusahan• Interest = Bunga• Interest Baering Note = Wesel berbunga• Interest Expense = Biaya bunga• Interest Factor = Faktor bunga• Interest Income = Pendapatan bunga• Interest ayable = Hutang bunga• Interest Receivable = Piutang bunga• Interim Statement = Laporan sementara• Internal Audit = Pemeriksan Intern• Internal Auditor = Pemeriksan internal• Internal Control = Pengawasan internal• Internal Control Questioary = Pertanyaan pengendalian Intern• Internal Finacing = Pembiayan internal• Inventory = Persediaan• Inventory Balance = Saldo Persedian• Inventory of Material = Persediaan Bahan Mentah• Inventory Trun Over = Perputaran persediaan

• Inventory Valuation = Penilaian Persediaan• Invesment In Fund = Investasi dalam dana• Invesment In Bond = Investasi dalam obligasi• Invesment In Joint Venture = Investasi dalam usaha patungan• Invesment In Land = Investasi dalam bentuk tanah• Invesment In life Insurance = Investasi dalam bentuk asuransi jiwa• Invesment In Stock = Investasi saham• Investor = Orang yang menanamkan modal• Invoice = Faktur

J• Job order cost = Biaya pesanan• Job order cost sheet = Kartu biaya pesanan• Job order cost system = Sistem biaya pesanan• Job time ticket = Kartu jam kerja• Joint cost = Biaya gabungan• Joint cost of capital = Biaya penggunan modal bersama• Joint product = Produksi gabungan• Joint venture = Usaha patungan• Joint venture books = buku-buku usaha patungan• Journal = Buku harian• Journal entry = Ayat-ayat jurnal• Journalizing = menjurnal/ penjurnalan• Judgment sample = Sampel pertimbangan

L• Labor = Tenaga kerja• Labor budget = Anggaran tenaga kerja• Labor cost = biaya tenaga kerja• Labor cost control = pengendalian biaya tenaga kerja• Labor cost report = Laporan biaya tenaga kerja• Labor efficiency ratio = Rasio effiensi tenaga kerja• Labor efficiency stasndar = Standar effisinsi tenaga kerja• Labor efficiency Variance = Selisih effiensi upah• Labor Fringe benefit = Pendapatan yang diterima tenaga kerja• Labor performance report = Laporan pelaksanan kerja• labor rate variance = Penyimpangan tarif tenaga kerja• Land = Tanah• Land right = Hak atas tanah• Last in first out ( LIFO ) = Masuk pertamakeluar pertama• Lease = Sewa• Lease agreement = Kontrak sewa guna• Leaseing = Sewa guna

• Ledger = Buku besar• Legal capital = Modal resmi• Lessee = Pihak yang menyewakan guna barang• Lessor = Pihak yang menyewa guna barang• letter of comments = Surat komentar• Letter of transmettal = Surat penyerangan• Liabilities = Kewajiban• Limited liabilty = Tanggung jawab terbatas• Liquidating deviden = Deviden likiudasi• liquidity = Kemampunan bayar hutang jangka pendek• Long from report = Laporan akuntansi betuk panjang• Long run proof = Pengecekan jangka panjang• Long term debets = Utang jangka panjang• long term debet to equity ratio = Rasio utang jangka panjang terhadap modal sendiri• Long term investment = Investasi jangka panjang• Long term liabilities = Hutang jangka panjang• Loss = rugi• loss from operation = Rugi usaha• Loss on realization = Realisasi kerugian• Loss on reduction of inventory = Rugi penurunan nilai persdiaan• Loss on repossession = Rugi penarikan kembali• loss on sale of invesment = Rugi penjualan investasi• Loss on trade in = Rugi pertukaran• Loss unit = Unit yang hilang• Lower cost or market = Harga beli atau harga pasar yang lebih rendah• Lumsump purchase = Pembelian secara bulat

M• Machine = Mesin• Maintenance Cost = Biaya pemeliharana• Maintenance Departement Butget = Anggaran departeman pemeliharan• Maintenance Expense = Biaya pemeliharan• Management Accounting = Akuntansi manjemen• Management Advisory Service = Pelayanan Konsultasi perusahan• Management Audit = Pemeriksaan manajemen• Management By Exception = Manjemen dengan pengecualian• Manufacturer = Pabrikan• Manufacturing Company = Perusahan pabrikan• Manufacturing Cost = Biaya pabrikasi• Manufacturing Overhead = Overhead pabrik• Markdown cancellation = Pembatalan penurunan harga• Market Rate = Harga pasar• market Value = Harga pasar• Market Value At Split Off = Harga jual pada titik pisah

• Market Value Of Rights = Harga jual hak beli saham• Market Value Of Stock Ex Right = Harga pasar saham tampa hak beli saham• Marketable securities = surat berharga• Marketing = Pemasaran• Marketing Department = Departemen pemasaran• Marketing Expense = Biaya pemasaran• Markup Cancellation = Pembatalan kenaikan harga• Matching Cost With revenue = Penetapan pendapatan dan biaya• Material = Bahan baku• Material Account = Perkiraan bahan baku• Material in Control = pengendalian bahan baku• Material in Process = Bahan baku dalam proses• Material ledger = Buku besar bahan baku• Material Ledger Card = Kartu bahan baku• Material Mix Variance = Selisih komposisi bahan• Material Price variance = Penyimpangan harga bahan baku• Material Usage prince Variance = Sesilsih harga pemakainan bahan• Material Yield Variance = Selisih hasil bahan• Material Requisition = Permintaan bahan baku• Medical Expense = Biaya pengobatan• Merchandise Inventory = Persediaan barang dagangan• Merchandise Inventory Turnover = Perputaran persedian barang dagangan• Merchandise Shipment on Consigment = Pengiriman barang konsinyasi• Merchandise Company = Perusahan Dagang• Mixed Account = Rekening campuran• Mixed Opinion = Pendapat Campuran• Mortgage Bond = Obligasi Hipotik• Mortgage Payable = Hutang hipotik• Moving Average = Rata rata bergerak

N• National Association of Accounting = Asosiasi akuntan nasional• Natural Bussiness year = Tahun bisnis alami• Negative Assurance = Jaminan negatif• Net Asset = Aktifa bersih• Net earning =Pendapatan bersih• Net Income = Keuntungan bersih• Net Income After Tax = Keuntungan bersih setelah pajak• Net Loss = Kerugian bersih• Net Method = Metode Bersih• Net Profit = Laba bersih• Net Purchase = Pembelian bersih• Net Realizable Value = Nilai bersih yang dapat direalisasikan• Net Sales = Penjualan bersih

• Net Worth = Kekayan bersih• Nominal Accounts = Perkiraan nominal• Nominal Value = Nilai nominal• Normal Balance= istilah = Saldo normal• Not Sufficient Fund = Dana tidak mencukupi• Note Payable = Wesel bayar• Note Receivable = Wesel tagih• Note of Financial Statement = Catatan atas laporan keuangan• Notice of Employment = Surat perjanjian kerja.

O• Observation of Inventory = Pengamatan persediaan• Observation Of Inventory Taking = Pengamatan perhitungan persediaan• Occupancy Cost = Biaya pendiaman atau penetapan• Office Equipment = Peralatan kantor• Office Salaries Expense = Biaya gaji bagian kantor• Office Supplies = perlengkapan kantor• Office Supplies Expense = Biaya perlengkapan kantor• One Time Voucher procedure = Prosedur pembuatan voucher sekaligus• One Write System = Sistem sekali tulis• Open Item Statement = surat pernyatan elemen-elemen terbuka• Operating Assets = Akifa atau modal oprasi• Operating Expense = Biaya usaha• Operating Sales Budget = Anggaran operasional penjualan• Operating Transaction = Transaksi operasional• Opinion = Pendapat• Opportunity Cost = Biaya kesempataan• Ordering Cost = Biaya Pesanan• Ordinary Repair = Reperasi luar biasa• Organization Chart = Stuktur Ogranisasi• Other General Expense = Biaya umum lainya• Other Longterm Liabilities = Hutang jangka panjang lainnya• Out Of Pocket Cost = Biaya kantong sendiri• Out Tax = Pajak keluaran• Outlay = Pengeluaran• Outstanding check = Cek beredar• Out standing Stock = Saham yang beredar• Over Time = Lembur• Over All Cost Of Capital = Biaya penggunan modal Rata-rata• Over Applied Factory Overhead = Kelebihan aplikasi overhead pabrik• Over draft = Kelebihan penarikan• Over Stated = Terlalu tinggi• Owners Equity = Modal pemilik• Onnership Right = Hak pemilik perusahan.

P• Partner in Charge = Partner utama• Partnership =Persekutuan• Payable = Hutang• Payable to Defaulting Sub souder = Hutang kepada pemesanan saham• Payment = pembayaran• Percentage Depletion = Deplesi persentase• Perferred St0ck holder = Pemegang saham istimewa• Performence Report = Laporan pelaksanaan• Premium =Agio• Premium of Prepered Stock = agio Saham preferen• Premium on Bonds Payable = Agio olbigasi• Premium on stock = Agoi saham• Prepaid Advertising = Iklan dibayar dimuka• Prepaid expense = Biaya dibayar dimuka• Prepaid Insurance = Asuransi dibayar dimuka• prepaid Transportation = Transportation sewa dibayar dimuka• Prepayment = pembayaran dimuka• Price Index = Indek harga• Primary working capital = Modal kerja perimer• Process Cost = Biaya proses• Profssional Fess = pendapatan profesional• Profit = laba• Proforma = Proyeksi• Progress Billing to Costomer = harga kontrak yang difakturkan• Property = Kekayan• Property Tax = Pajak keayaan• Purchase = pembelian• Purchase Discount = Potongan pembelian• Purchase Invoice = Faktur pembelian• Purchase journal = Buku harian pembelian• Purchase Method = Metode pembelian• Purchase order =Pesanan pembelian• Purchase Requistion = Permintaan pembelian

Q• Qualified Opinion = Pendapat wajar tanpa syarat• Quick Ratio = Ratio aktiva tunai

R• R & D Cost = Biaya riset dan pengembangan

• Rate of Return = Tingkat pengembalian• Rate of Return on Net Worth = Rentabilitas modal sendiri• Ratio Analysist = analsa ratio• Ratio of Plant Asset to Long term Liability = Perbandingan harga tetap dengan hutang jangka panjang.• Raw Material = Bahan mentah• Raw Material Investory = Persedianan bahan mentah• Raw Material Price Variance = Penyimpangan harga bahan mentah• Realized Gross profit On Installment Sales = Realiasai laba kotor• Re Arrangement = penyusunan kembali• Receivable = Piutang• Receivable Collection Budget =Budget pengumpulan piutang• Receivable Trun Over = Perputaran piutang• Receivable Write Off = Penghapusan piutang• Receiving Account = Laporan penerimaan barang• Reciprocal Account = Perkiraan berlawanan• Recovable From Insurance Companies = Piutang kepada asuransi• Redemption of bound = Penghentian obligasi• Redemption value = Nilai penarikan• Refference = Petunjuk• Registered Bonds = Daftar obligasi• Related Partty transaction = Transaksi dengan pihak yang mempunyai hubungan yang istimewa• Reliability = Dapat dipercaya• Rent Earned = Pendapatan sewa• Rent Income = Pendapatan sewa• Re Odrder Point = Titik pesanan kembali• Repair And Maintenance Expense = Biaya perbaikan dan pemeliharan• Repeat Audit = Pemeriksaan yang berulang• Replacement Cost = Nilai ganti• Report = Laporan• Report Form = Formulir laporan• Report Frorm Balance Sheet = Neraca bentuk laporan• Representative Letter Client = Surat pernyatan pelayanan• Required Rate of Return = Tingkat pengembalian yang di inginkan• Resaerch and Development Budget Reserve = Anggaran riset dan pengembangan cadangan• Residual Value = Nilai sisa• Responsibility Accounting = Akuntansi pertanggung jawaban• Responsibility Center = Pusat pertanggung jawaban• Responsibility Reporting Restated = Laporan pertnggung jawaban disajikan kembali• Restrition of Diveden = Pembatasan deviden• Retail Lifo Inventory Method = Metode harga eceran• Retail Merchandsing = barang dagangan dijual dengan eceran• Retail Method = Metode eceran• Retained Earning = Laba yang ditahan• Retained Earning Statement = Laporan laba yang ditahan

• Retirement of Bonds = Penarikan obligasi• Return On Invesment = Tingkat pengembalian Investasi• Revaluation = Penerikan kembali• Revennue = Pendapatan• Revenue Center = Pusat penghasi laba• Revenue Expenditure = Pengeluaran pendapatan• Revenue Recognition = Pengakuan pendapatan• Reversing Entries = Ayat jurnal pembalik• Riel Material Invetory Turnover = Perputaran persediaan bahan baku.

S• Sefety Stock = Persediaan bersih• Safe Harbor Rule = Aturan perlindungan• Saleries Allowance = Tunjangan gaji• Salary Expense = Beban gaji• Sale On Account = Penjualan kredit• Sales = Penjualan• Sales Budget = Anggran penjualan• Sales Discount = Potongan penjualan• Sales Invoice = Faktur penjualan• Sales Journal = Buku harian penjualan• Sales Mix Variance = Selesih komposisi• Sales order = Order penjualan• Sales Return = Retur penjualan• Sales Salaries Expense = Biaya gaji bagian penjualan• Sale Salaries Payable = Hutang gaji bagian penjualan• Sales Tax = Pajak penjualan• Salvage value = Nilai sisa• Sample Risk = Resiko penarikan contoh• Schedule Of Account Payable = Daftar hutang• Schedule Of Account Receivable = Daftar piutang• Schedule Of Factory overhead = Daftar overhead pabrik• Scrap Value = Nilai barang sisa• Seasonal Working Capital = Modal kerja musiman• Secured Bond = Obligasi yang dijamin• Selling Expense = Biaya penjualan• Semifixed Cost = Biaya semi tetap• Separable Cost = Biaya tambahan• Separation Report = Laporan pemberhentian• Service Firm = Perusahan Jasa• Set Up Cost = Biaya Pesanan• Share holder = Pemegang saham• Shipment On Installment sales = Pengiriman barang cicilan• Short Form Report = Laporan akuntansi bentuk pendek

• Shut Down Point = Titik penutupan usaha• Significant = Penting cukup berarti• Simple Average Of Cost = Metode rata-rata sederhana• Single Bookkeeping = Tata buku tunggal• Single entery System = Sistem Pembukuan tunggal• Single step = Langkah tunggal• Sinking Fund = Dana pelunasan / dana pembayaran• Slush Fund = Dana taktis• Social Benefit = Manfaat sosial• Sole Proprietorship = Persahan perseorangan• Sound Value = Nilai sehat• Special Journal = Jurnal khusus• Specified Order Of Closing =Metode urutan alokasi yang diatur• Spoilage = Produksi cacat• Spoiled Goods = Pruduk cacat• Standar of Reporting = Norma pelaporan pemeriksaan• Statement By Director = Surat pernyatanan langanan• Statement Of Changes Financial Position = Laporan perubahan dalam posisi keuangan• Statement Of Changes In Working Capital = Laporan perubahan modal kerja• Statement Of Cost Of Goods Manufacture = Laporan harga pokok produksi• Statement of Finantial Posisition = Laporan posisi keuangan• Statement Of Owners Capital = Laporan perubahan modal• Statement Of Retained Earning = Laporan laba yang ditahan• Statement Of Source And Application Of Fund = Laporan sumber dan penggunaan dana• Step Method = Metode alokasi bertahap• Stock Outstanding = Pertukaran saham• Stock Redemption Fund = Laba yang dibagikan dalam bentuk saham• Stock Right = pemegang saham• Stock Rigth Outstanding = Rapat pemegang saham• Stock Convertion = Dana penarikan saham• Stock Holder Meeting = Rapat pemegang saham• Stock Subcription = Saham yang dipesan• Stock Warrant = Surat hak beli saham• Storage Cost = Biaya penyimpanan• Store Salaries Expense = Beban gaji toko• Straight Line Method = Metode garis lurus• Subsidiary ledger = Buku tambah• Sunk cost = Biaya tersembunyi• Supplementary information S= Penjelasan tambahan• Supplies = pelengkapan• Supplies Expense = Biaya perlengkapan• Surplus = Kelebihan• Supporting Schedule = Daftar tambahan

T• T Account = Perkiraan bentuk T• Tangible Asset = Harta berwujud• Tangible Fixed Asset = Aktiva tetap berwujud• Tax Acoounting = Akuntansi perpajakan• Tax Deduction = Pengurangan Pajak• Tax Invoice = Faktur pajak• Tax Return Statement = Surat pemberitahuan pajak• Taxable Firm = Pengusaha kena pajak• Taxable Income = Pendapatan kena pajak• Taxes Expense = Biaya pajak• Taxes Holiday = Pembebasan pajak• Taxes payable = Hutang pajak• Taxes Rate = Tarif pajak• Taxes Return = Pajak yang dikembalikan• Temporary Investment = Investasi sementara• Temporary Proprietorship = Perkiraan pemilikan sementara• Tender Offer = Penawaran dagang• Term Compliance = UJi ketaatan• The old & New Balance Proof = Pengecekan saldo awal dan akhir• Theoritical Capacity = Kapasitas secara teoritis• Three Variance Method = Metode tiga penyimpangan• Tickmarks = Tanda pemeriksaan• Time Value of Money = Nilai waktu dari pada uang• Timing Diffrence = Perbedaan waktu• To Compare = Membandingkan• To Trace = Menelusuri• Total Asset Turn Over = Perputaran total harta• Total Asset To Debts Ratio = Ratio aktifa terhadap utang• Tracks = Taksiran• Trade Discounts = Potongan perdagangan• Trande In = Tukar tambah• Trade Mark = Merk Dagang• Traveling Expense = Biaya perjalan• Treasurer = Pejabat keuangan• Treasury Bill = Surat hutang jangka panjang• Treasury Departement = Departemen keuangan• Trent Analyst = Analysa pengembangan dari waktu ke waktu• Trial Balance = Neraca saldo• Trouble Debt Restructuring = Penataan kembali utang yang macet• Trust Fund = Dana perwakilan• Turn Over = Perputaran• Two bin System = Sistem dua bin• Two collumn Account = Perkiraan dua kolom

• Two collumn Journal = Dua kolom jurnal• Two Variance Method = Metode dua penyimpangan

U• Unadjusted Trial Balance : Neraca percobaan yang belum disesuaikan• Unearned Income : Sewa diterima dimuka• Uncertainties : Ketidak pastian• Uncollectible Account : Beban penghapusan puitang• Uncollectible Account Receivable : Beban penghapusan piutang• Under Applied Overhead : Overhead yang dibebankan terlalu rendah• Unearned Revenue : Pendapatan diterima dimuka• Unemployment Tax : Pajak pengurangan• Unexpired : Belum kadaluwarsa• Unfavorable Variance : Selisih merugikan• Uniformity : Keseragaman• Unissued Capital stock : Modal saham yang belum beredar• Unit Cost : Harga perunit• Unit Equivalent : Unit setara• Unit Of Output Depreciation : Penyusutan dengan jumlah unut keluaran• Unit Product Cost : Biaya unit produksi• Unit Profit Graph : Grafik laba perunit• Unit Still In Process : Unit dalam Proses• Unlimited Liabilities : Kewajiban tak terbatas• Unqualied Opinion : Pendapatan Wajar• Unvoidable Cost : Biaya yang terhindarkan• Useful Life : Masa Pengunaan

V• Valuation Account : Perkiraan pernilaian• Value : Nilai• Value Added : Nilai tambah• Value Added Tax : Pajak Pertambahan Nilai• Value In Use : Nilai pengurangan• Variable Cost : Biaya variabel• Variable Cost Ratio : Rasio biaya Variabel• Variable Efficiency Variance : Penyimpangan effisiensi biaya variabel• Variance Analysist : Analisa selisih• Variance Analysist Report : Laporan analisa penyimpangan• Verability : Daya uji• Vertical Analysist : Analisa Vertical• Volume Variance : Penyimpangan dalam isi• Vouching : Biaya upah• Voucher Register : Pemeriksaan dokumen dasar

• Voucher : Dokumen• Voluntary Contribution : Simpanan sukarela

W• Working Capital : Modal kerja• Working In Process : Barang dalam proses• Working In Process Inventory : Persediaan barang dalam proses• Wages Expense : Pemeriksaan dokumen dasar• Wages Rate : Biaya upah• Wages And Taxes Statement : Laporan upah dan pajak• Working Paper For Consolidated Balance Sheet : Neraca lajur untuk neraca konsolidasi• Weighted Average : Metode rata-rata terimbang• Weighted Average Method : Metode rata-rata terimbang• working sheet : Neraca Lajur• Working Paper : Kertas kerja• Write Off : Dihapuskan• Write Off Method : Metode penghapusan

Y• Yield = Metode penghapusan• Yield Variance = Penyimpangan hasil

Z• Zero Base Budgeting = Penganggaran atas dasar nol